Alabama CPA Exam & License Requirements

Alabama is one of the 4 remaining two-tier states. This means that candidates who pass the CPA exam receive a certificate, but will then need to document appropriate work experience before being issued a CPA license. The amount of experience required is one year of full time employment in public accounting or two years of non-public accounting experience which include the private sector, government, or academics. Please click on Alabama CPA experience requirements for more information.

To be eligible to sit for the cpa exam students must first fulfill these qualifications and education requirements:

• At least 19 years old
• 150 semester hours or 225 quarter hours
• US Citizen
• Alabama residency NOT required

Education Requirment

You must complete ONE of the following:

1. At least 33 semester hours in accounting (introductory courses excluded) at the upper division undergraduate and/or graduate level including minimum requirements in each of the following subject areas:

• Financial Accounting – 9 hours
• Auditing – 6 hours
• Taxation – 6 hours
• Management Accounting – 3 hours
• Governmental and Not-for-Profit Accounting – 3 hours
• Accounting Electives – 6 hours
• At least three semester hours in business law, concentrating primarily on the Uniform Commercial Code, and at least 27 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level from among the following subject areas: economics, legal and social environment of business, business law (In addition to above requirement), marketing, finance, organization, group, and individual behavior, quantitative applications in business, communication skills, and business ethics.

OR

2. The candidate shall have been awarded a graduate degree in accounting from a program that, as of the date of granting said degree, is accredited in accounting by the American Assembly of Collegiate Schools of Business (AACSB), or comparable accrediting organization recognized by the Board

OR

3. The candidate shall have been awarded a graduate degree from a program that, as of the date of granting said degree, is accredited in business by the AACSB, or comparable accrediting organization recognized by the Board, and completed a course of instruction that includes all of the requirements specified in 1. above.

Alabama Exam Fees

The cost to take all four sections of the CPA exam in Alabama is $800 plus the initial $100 application fee. The re-examination application fee is only $50 plus the exam fees.

*Important Note: You should not apply and pay for exam sections that will not be taken within six months because Alabama’s “Notice to Schedule” expires six months after issuance.

AL CPA License Requirements

In addition to the above requirements, there are a few more in order to obtain a CPA license:

• Pass all 4 sections of the CPA exam with a score of 75 or higher
• Pass the CPA ethics exam administered by the AICPA
• Pay the $75 annual fee for your permit to practice
• Submit all required paperwork

For more information, please visit the Alabama State Board of Public Accountancy or contact them at:

PO Box 300375
Montgomery, AL
36130-0375

Phone: 334-242-5700
Fax: 334-242-2711
Toll Free Phone: 1-800-435-9743

What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board. If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!